2024 (5) TMI 248 - HC - GST

Cancellation of petitioner s registration - non-filing of return - Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and he further agrees to pay if any revenue due which is required to be paid for restoring of its registration. HELD THAT - This writ petition is disposed of by setting aside the impugned order of the adjudicating authority and by directing the respondent GST authority concerned to restore the petitioner s registration and open the portal for a period of 30 days from date to enable the petitioner to make the payment of revenue due if any to be indicated by the respondent authority concerned within seven working days.

Summary

The Calcutta High Court ordered the restoration of the petitioner's registration, allowing 30 days to pay any revenue due. Failure to pay will result in cancellation of registration. Case citation: 2024 (5) TMI 248 - CALCUTTA HIGH COURT.